1983 (10) TMI 49 - ALLAHABAD HIGH COURT

Extract:
.......re. It is thus clear that the decision of the Full Bench of this court in Saraya Sugar Mills case 1979 116 ITR 387, does not lay down the correct law. The correct law was laid down in the Division Bench decision of this court in Kamlapat Motilal s case 1976 104 ITR 783. Let the papers be laid before the concerned Bench with this opinion and answer.